Albert F. Maurer Co. v. United States

Donlon, Judge:

Men’s overshoes, or low cut rubbers made of natural rubber, product of Brazil and imported at Philadelphia, were appraised on the basis of American selling price, pursuant to a Presidential proclamation promulgated February 1, 1933 (T.D. 46158), under authority of the so-called “flexible” provision, section 336, of the Tariff Act of 1930 (19 U.S.C. § 1336).

Plaintiff challenges the appraisement on two principal grounds: First, that the Presidential proclamation (T.D. 46158) is unconstitutional in its application to rubber footwear, manufactured in Brazil, because the…